The following transactions took place for Smart Solutions Incorporated. 2020 a. July 1 Loaned $72,000 to employees of the company and received back one-year, 8 percent notes. b. December 31 Accrued interest on the notes. 2021 c. July 1 d. July 1 Required: Received interest on the notes. (No interest has been recorded since December 31.) Received principal on the notes. Prepare the journal entries that Smart Solutions Incorporated would record for the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)